ITC Clubbing for two financial period for a refund is permissible as per Rule 89(4): Bombay HC

Sine Automation and Integration Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) Introduction: In a recent case before the High Court of Bombay, Sine Automation and Integration (P.) Ltd. challenged an Order-in-Appeal issued by the Commissioner of CGST & Central Excise Appeals, Thane, Mumbai Zone. The appeal stemmed from the rejection of a refund claim by the Deputy Commissioner, CGST and Central Excise, Division-I, Bhiwandi Commissionerate. The petitioner, having been initially granted a provisional refund, faced an adverse decision on appeal, prompting the legal challenge under...